Opinion
14116-22S
08-07-2023
STEPHANIE A. WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL AND DECISION
Diana L. Leyden Special Trial Judge.
By Order served March 20, 2023, respondent's Motion for Continuance, filed February 17, 2023, was granted, jurisdiction was retained by the undersigned, and the parties were directed to file a joint status report on or before May 4, 2023.
On May 1, 2023, respondent filed a Status Report. By Order served May 4, 2023, the Court directed the parties, on or before June 5, 2023, to submit to the Court stipulated decision documents or file a joint status report detailing the then-current status of this case.
On June 5, 2023, respondent filed a Status Report. By Order served June 9, 2023, the Court directed the parties, on or before July 7, 2023, to submit to the Court stipulated decision documents or file a joint status report detailing the then-current status of this case.
On July 5, 2023, respondent filed a Motion to Dismiss for Failure to Properly Prosecute (motion to dismiss), requesting that the Court dismiss this case for lack of prosecution and find in its order that there is a deficiency in income tax for the taxable year 2020, as set forth in the statutory notice of deficiency dated March 11, 2022, in the amount of $10,978.00, and that there is not any section 6662(a) penalty due from petitioner for taxable year 2020. Respondent previously conceded the entire proposed section 6662(a) penalty in his Status Report filed February 23, 2023. Respondent's motion to dismiss indicates that petitioner has been unresponsive to phone calls and letters in which respondent was requesting to discuss her case via teleconference scheduled on June 21, 2023. Petitioner did not appear for the teleconference. Petitioner's views on the granting of the motion are unknown.
By Order served July 10, 2023, the Court directed petitioner, on or before July 24, 2023, to file a response to respondent's motion to dismiss and informed petitioner that failure to comply with the Order may result in the granting of respondent's motion to dismiss. Petitioner failed to respond.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, filed July 5, 2023, is granted. It is further
ORDERED AND DECIDED that there is a deficiency in federal income tax due from petitioner for the taxable year 2020 in the amount of $10,978.00; and
That there is not any accuracy-related penalty due from petitioner for the taxable year 2020, under the provisions of I.R.C. § 6662(a).